GIFT   OF 


^  '^  YK  .    SZloaju  vvuA 


DEPT.  OF  ECONOMICS 


UNIFORM  BUDGET  AND 
ACCOUNTING  SYSTEM 


FOR 


IMunicipal  Departments,  Bureaus 
and  Boards  of  Health 


Mayors  and  other  City  Officials. 


ALBANY 
J.  B.  LYON  COMPANY,  PRINTERS 

19  19 


As  a  result  of  discussions  at  annual  conferences  of  health  officers 
of  the  State  the  New  York  State  Department  of  Health  requested 
the  cooperation  of  the  State  Comptroller  and  the  New  York  State 
Conference  of  Mayors  and  Other  City  Officials  to  formula      a 
uniform  budget  and -accounting  system  for  the  municipal  depart 
ment.,  bureaus  and  boards  of  health.     A  committee  was     hei^ 

:r;terhT;:Xtror::"^  -'  ^"^^^^'^-  ~-^ 


TO  THE  STATE  DEPARTMENT  OF  HEALTH,  THE  STATE 
COMPTROLLER  AND  THE  NEW  YORK  STATE  CONFER- 
ENCE OF  MAYORS  AND  OTHER  CITY  OFFICIALS. 

In  compliance  with  your  request,  we  have  prepared  and  recom- 
mend for  adoption  by  second  and  third  class  cities  a  uniform 
budget  and  a  uniform  departmental  accounting  system  for  the 
department,  bureau  or  board  of  health. 

Correct  comparative  data  about  appropriations  and  expendi- 
tures by  cities  for  public  health  work  are  not  obtainable  at  the 
present  time  because: 

(1)  Of  a  lack  of  uniformity  of  budgets  and  departmental 
accounting  systems; 

(2)  A  misinterpretation  or  misconception  of  what  are  proper 
public  health  activities,  and 

(3)  Some  city  charters  so  limit  the  amount  to  be  raised  by  tax 
for  municipal  purposes,  other  than  health  work,  that  they  are 
compelled  to  include  in  health  budgets  the  appropriation  for 
activities  which  do  not  properly  belong  there. 

In  the  health  budgets  of  some  cities,  appropriations  for  garbage, 
ash  and  rubbish  collection  and  disposal,  plumbing  inspection,  main- 
tenance and  operation  of  sewers  and  sewage  disposal  plants,  and 
other  sanitary  activities  such  as  fumigation  and  inspection  are 
included.  In  the  health  budget  and  departmental  accounting  sys- 
tem which  we  have  prepared,  we  have  included  only  those  activities 
which  are  now  generally  regarded  by  health  authorities  as  proper 
health  activities.  If  this  budget  and  system  are  adopted,  it  will 
be  possible  to  ascertain  the  exact  appropriations  for  and  cost  of 
public  health  work  in  each  city  and  accurately  to  compare  the  cost 
and  appropriations  in  one  community  with  those  in  another.  It 
will  also  help  to  make  public  health  work  more  productive  by 
eliminating  the  burden  of  financing  and  conducting  activities  by 
boards  of  health  which  should  be  supported  and  carried  on  in  other 
ways. 

There  are  a  few  cities  in  the  (State  whose  charters  will  not 
permit  them,  because  of  appropriation  restrictions,  to  obtain  by 

3 

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taxation  sufficient  revenue  properly  to  operate  their  governments 
unless  they  include  in  their  appropriations  for  health  work,  which 
are  not  limited,  the  expenses  for  sanitation  and  the  promotion  of 
cleanliness.  To  these  cities  we  recommend  that  immediate  action 
be  taken  to  amend  their  charters  so  that  they  can  obtain  sufficient 
revenue  by  taxation  or  otherwise  to  operate  their  governments 
without  inflating  their  health  budget  with  appropriations  for 
activities  which  properly  belong  in  the  budgets  of  other  depart- 
ments of  the  city  government.  Until  this  can  be  done,  however, 
we  recommend  that  these  cities  adopt  the  uniform  health  budget 
and  departmental  accounting  system,  classifying  the  appropria- 
tions and  expenses  as  specified,  and  then  attach  thereto  a  supple- 
mental budget  and  accounting  statement  specifying  that  the 
appropriations  and  expenditures  are  for  additional  activities  under 
the  jurisdiction  of  the  board,  department  or  bureau  of  health. 

UNIFORM  HEALTH  BUDGET 

It  is  the  sense  of  your  committee  that  in  compiling  a  budget  it 
is  undesirable  that  appropriations  be  made  in  great  detail;  that 
is  to  say,  the  committee  is  opposed  to  a  highly  segregated  budget, 
because  in  actual  practice  it  is  found  to  hamper  administration. 
It  is  recommended  that  the  following  be  used  as  a  health  budget : 

I.  Administkative  expenses  (department,  bureau  or  board  of 
health  and  health  officer). 

1.  Salaries,  wages  and  fees. 

2.  Materials  and  supplies. 

3.  Expenses. 

II.  Isolation  of  patients  (with  communicable  diseases,  either 
in  hospital  or  home). 

1.  Salaries,  wages  and  fees. 

2.  Material  and  supplies. 

3.  Expenses. 

III.  Public  health  labokatory. 

1.  Salaries,  wages  and  fees. 

2.  Materials  and  supplies. 

3.  Expenses. 


IV.  Public  health  centers. 

1.  Salaries,  wages  and  fees. 

2.  Materials  and  supplies. 

3.  Expenses. 

V.  Tuberculosis  clinic. 

1.  Salaries,  wages  and  fees. 

2.  Materials  and  supplies. 

3.  Expenses. 

VI.  Child  welfare  stations. 

1.  Salaries,  wages  and  fees. 

2.  Materials  and  supplies. 

3.  Expenses. 

VII.  Venereal  disease  clinic. 

1.  Salaries,  wages  and  fees. 

2.  Materials  and  supplies. 

3.  Expenses. 

Additional  activities  under  jurisdiction  of  the  department, 

BOARD  or  bureau  OF  HEALTH. 

1 (Specify). 

2 (Specify). 

That  appropriations  may  be  made  in  accordance  with  this  plan, 
it  is  necessary  to  define  what  should  be  included  under  each  of  the 
foregoing  classifications. 

Salaries,  wages  and  fees. —  In  this  appropriation  should  be 
included  the  salary  of  the  health  officer,  the  compensation  of 
members  of  the  board  of  health  and  aU  employees  of  the  depart- 
ment or  bureau  engaged  in  the  particular  class  or  subdivision  of 
work  under  which  the  appropriation  is  made,  and  the  wages  and 
the  fees  of  any  such  officer,  member  or  employee  for  which  an 
appropriation  is  made.  (See  officials  and  employees  specifi.ed 
under  each  main  division  in  departmental  accounting  system 
recommended. ) 


6 

Materials  and  supplies. —  Embraces  fuel,  food,  medical  and 
surgical  disinfectants  and  other  materials  and  supplies,  if  used. 

Expenses. —  This  appropriation  is  intended  to  include  sums 
made  available  for  the  following : 

a.  Traveling  expense. 

b.  Printing  and  advertising. 

c.  Purchase  and  maintenance  of  equipment. 

d.  Office  expense. 

e.  Insurance. 

f.  Repairs  bj  contract. 

g.  Light  and  power, 
h.  Rent. 

i.  Other  expenses  (classify  or  specify  as  desired). 

UNIFORM  DEPARTMENTAL  ACCOUNTING  SYSTEM 

The  following  uniform  accounting  system  is  recommended  for 
use  by  the  health  officer  in  keeping  the  accounts  of  his  department, 
bureau  or  board  and  in  making  his  annual  report. 

1.     ADiiiNisTRATivE  EXPENSE   (department,  bureau  or  board  of 
health  and  health  officer). 

a.  Salaries  and  wages. 

a-1.  Health  officer. 

a-2.  Registrar  of  vital  statistics. 

a-3.  Public  health  nurse. 

a-4.  Food  (including  milk  and  meat)  inspectors. 

a-5.  Clerk  or  stenographer. 

a-6 

b.  Traveling  expenses. 

c.  Office  expenses. 

d.  Printing  and  advertising. 

e.  Purchase  of  equipment. 

f.  Maintenance  of  equipment. 

g.  Material  and  supplies. 


h.  Other  expenses. 

h-1.  Fees  for  reporting  communicable  diseases,  births, 
deaths  and  for  supervision  of  cases  of  tuber- 
culosis. 

h-2.  Public  health  education. 

h-3 , (Specify). 

2.  Isolation  of  patients  (with  communicable  disease  either  in 

hospital  or  home). 

a.  Salaries  and  wages. 

a-1.  Physicians. 

a-2.  l^urses. 

a-3.  Guards,  messengers  and  janitors. 

a-4 (Specify). 

b.  Traveling  expenses. 

c.  Purchase  of  equipment. 

d.  Maintenance  of  equipment. 

e.  Materials  and  supplies. 

e-1.  Medical  and  surgical. 

e-2.  Food  supplies. 

e-3.  Fuel. 

e-4.  Supplies  for  bedside  disinfection. 

e-5 (Specify). 

f.  Repairs  or  alterations  to  buildings. 

g.  Light,  heat  and  power, 
h.  Kent. 

i.  Insurance. 

j.  Other  expenses. 

m-1.  Transportation  of  patients. 

m-2 (Specify). 

3.  Public  health  labokatoey. 

a.  Salaries  and  wages. 
a-1.  Bacteriologist. 
a-2.  Assistants. 
a-3.  Cleaners  and  janitors. 
a-4 (Specify). 


8 

b.  Traveling  expenses. 

c.  Purchase  of  equipment. 

d.  Maintenance  of  equipment. 

e.  Materials  and  supplies. 

f.  Repairs  and  alterations  to  buildings. 

g.  Light,  heat  and  power, 
h.  Rent. 

i.  Insurance, 

j.  Other  expenses. 

j-1 (Specify). 

4.  Public  health  cextees. 

a.  Salaries  and  wages. 

b.  Printing  and  advertising. 

c.  Purchase  of  equipment. 

d.  Maintenance  of  equipment. 

e.  Material  and  supplies. 

f.  Light,  heat  and  power, 

g.  Rent. 

h.  Other  expenses. 

h-1 (Specify). 

5.  Tubf:kculosis  cltxic, 

a.  Salaries  and  wages. 

b.  Printing  and  advertising. 

c.  Purchase  of  equipment, 

d.  Maintenance  of  equipment. 

e.  Material  and  supplies. 

f.  Light,  heat  and  power. 

g.  Rent. 

h.  Other  expenses. 

h-1 (Specify). 

6.  Child  welfaee  stations. 

a.  Salaries  and  wages. 

b.  Printing  and  advertising. 

c.  Purchase  of  equipment. 

d.  Maintenance  of  equipment. 


9 

e.  Material  and  supplies. 

f.  Light,  heat  and  power. 

g.  Eent. 

h.  Other  expenses. 

h-1 (Specify). 

7.  Veneeeal  disease  clinic. 

a.  Salaries  and  wages. 

b.  Printing  and  advertising. 

c.  Purchase  of  equipment. 

d.  Maintenance  of  equipment. 

e.  Material  and  supplies. 

f.  Light,  heat  and  power. 

g.  Rent. 

h.  Other  expenses. 

h-1 (Specify). 

Additional   activities   under   jueisdiction    of  department, 

BOARD  OR  bureau  OF  HEALTH. 

1 (Specify). 

2 (Specify). 

Sig-ned   DR.  CHARLES  C.  DURYEE 
DR.  CHARLES  PREST 
MARK  GRAVES 
MAYOR  GEORGE  W.  LANE 
MAYOR  CHARLES  A.  SIMOIsT 
WILLIAM  PARR  CAPES 
January  1,  1919 

1-25-19-2000  (21-2348) 


Makers 

Syracuse,  N.  Y. 

PAT.  JAN.  21.  1901 


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